Revisjonsforhold

Revisjonsforhold refers to the relationship between a company and its shareholders, particularly in the context of corporate governance and shareholder rights. This relationship is crucial for ensuring that shareholders have a voice in the company's decision-making processes and that the company operates in a manner that is beneficial to its shareholders. Revisjonsforhold encompasses various aspects, including the rights of shareholders to attend and participate in general meetings, the right to receive information about the company's operations, and the right to propose and vote on resolutions.

In Norway, the Norwegian Corporate Governance Code outlines the principles and practices that companies should follow to ensure good corporate governance. This includes provisions for revisjonsforhold, such as the requirement for companies to hold general meetings at least once a year and to provide shareholders with relevant information about the company's operations. Shareholders also have the right to propose resolutions for the company's board of directors to consider, and they can vote on these resolutions during the general meeting.

The Norwegian Securities Trading Act also plays a role in defining revisjonsforhold, particularly in relation to listed companies. This act requires listed companies to provide shareholders with regular and timely information about the company's financial situation and operations. Shareholders of listed companies also have the right to attend and participate in general meetings and to propose and vote on resolutions.

In summary, revisjonsforhold is a critical aspect of corporate governance that ensures shareholders have a voice in the company's decision-making processes and that the company operates in a manner that is beneficial to its shareholders. The Norwegian Corporate Governance Code and the Norwegian Securities Trading Act provide the legal framework for revisjonsforhold, outlining the rights and responsibilities of both shareholders and companies.